Tax Transplants and the Critical Role of Processes: A Case Study of China

Abstract

This research is generously supported by the Osgoode Fellowship and an Insight
Grant from the Social Sciences and Humanities Research Council, Canada. The author
is indebted to Leo (Xin) Xu, Titus Halaczek and Stephen (Xiaoyi) Ji for their excellent
research assistance. She is also grateful to participants at the Chinese Tax Conference -
held 24-25 November - 2012 in Guangzhou, China for their valuable comments on an
earlier version of this paper presented at the conference.